Sentient Brands (SNBH) 10-Q22 May 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2023	May 22, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2023
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	001-34861
Entity Registrant Name	SENTIENT BRANDS HOLDINGS INC.
Entity Central Index Key	0001358633
Entity Tax Identification Number	86-3765910
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	590 Madison Avenue
Entity Address, Address Line Two	21st Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10022
City Area Code	646
Local Phone Number	202-2897
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		54,580,518

UNAUDITED CONSOLIDATED BALANCE

UNAUDITED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash	$ 179	$ 1,048
Advances to Supplier
Inventory	232,434	238,016
TOTAL CURRENT ASSETS	232,613	239,064
FIXED ASSETS (net of Depreciation)	26,651	27,620
TOTAL ASSETS	259,264	266,684
CURRENT LIABILITIES
Accounts payable and accrued expenses	458,347	540,217
Notes payable	519,791	482,896
Convertible Notes Payable	859,047	886,547
TOTAL CURRENT LIABILITIES	1,837,185	1,909,660
TOTAL LIABILITIES	1,837,185	1,909,660
STOCKHOLDERS’ DEFICIENCY
Preferred Stock – Par Value of $0.001; 25,000,000 shares authorized; 1,000,000 shares issued and outstanding as of March 31, 2023 and December 31, 2022	1,000	1,000
Common Stock - Par Value of $0.001; 500,000,000 shares authorized; 54,580,518 and 52,420,387 shares issued and outstanding as of March 31, 2023 and December 31, 2022	54,581	52,421
Additional paid-in capital	1,497,989	1,359,249
Accumulated deficit	(3,131,491)	(3,055,646)
TOTAL STOCKHOLDERS’ DEFICIENCY	(1,577,921)	(1,642,976)
TOTAL LIABILITIES & STOCKHOLDERS’ DEFICIENCY	$ 259,264	$ 266,684

UNAUDITED CONSOLIDATED BALANC_2

UNAUDITED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred Stock, Par Value	$ 0.001	$ 0.001
Preferred stock, shares authorized	25,000,000	25,000,000
Preferred stock, shares issued	1,000,000	1,000,000
Preferred stock, shares outstanding	1,000,000	1,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	54,580,518	52,420,387
Common stock, shares outstanding	54,580,518	52,420,387

UNAUDITED STATEMENTS OF OPERATI

UNAUDITED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended
UNAUDITED STATEMENTS OF OPERATIONS - USD ($)	Mar. 31, 2023	Mar. 31, 2022
REVENUES:
TOTAL REVENUES	$ 150	$ 411
Cost of sales	30	109
Gross Profit	120	302
Operating Expenses
Advertising and Marketing	536	31,748
General and Administrative	8,923	7,584
Legal and Professional	25,900	95,640
Management Fees		54,000
TOTAL OPERATING EXPENSES	35,359	188,972
LOSS FROM OPERATIONS	(35,239)	(188,670)
Other Income (Expenses)
Interest expense	(40,606)	(29,161)
Other income
NET LOSS	$ (75,845)	$ (217,831)

UNAUDITED STATEMENTS OF OPERA_2

UNAUDITED STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income Statement [Abstract]
Earnings per share, basic	$ (0.001)	$ (0.004)
Earnings per share, diluted	$ (0.001)	$ (0.004)
Weighted average number of shares outstanding, basic	54,460,511	51,920,387
Weighted average number of shares outstanding, diluted	54,460,511	51,920,387

UNAUDITED CONSOLIDATED STATEMEN

UNAUDITED CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 51,921	$ 1,000	$ 1,333,567	$ (2,320,909)	$ (934,421)
Beginning balance, shares at Dec. 31, 2021	51,920,387	1,000,000
Net loss for the three months				(217,831)	(217,831)
Ending balance, value at Mar. 31, 2022	$ 51,921	$ 1,000	1,333,567	(2,538,740)	(1,152,252)
Ending balance, shares at Mar. 31, 2022	51,920,387	1,000,000
Beginning balance, value at Dec. 31, 2022	$ 52,421	$ 1,000	1,359,249	(3,055,646)	(1,642,976)
Beginning balance, shares at Dec. 31, 2022	52,420,387	1,000,000
Common stock issued in payment of past services	$ 1,660		125,340		127,000
Common stock issued in payment of past services, shares	1,660,131
Common stock issued for services	$ 500		13,400		13,900
Issuance of common stock, Shares	500,000
Net loss for the three months				(75,845)	(75,845)
Ending balance, value at Mar. 31, 2023	$ 54,581	$ 1,000	$ 1,497,989	$ (3,131,491)	$ (1,577,921)
Ending balance, shares at Mar. 31, 2023	54,580,518	1,000,000

UNAUDITED CONSOLIDATED STATEM_2

UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
UNAUDITED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2023	Mar. 31, 2022
OPERATING ACTIVITIES:
Net loss	$ (75,845)	$ (217,831)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation Expenses	969	1,255
Common stock issued in payment of past services	127,000
Common stock issued for services	13,900
Changes in operating assets and liabilities:
Inventory	5,582	14,314
Advances to supplier
Accounts payable and accrued expenses	(81,870)	11,758
NET CASH USED IN OPERATING ACTIVITIES	(10,264)	(190,504)
INVESTMENT ACTIVITIES:
Purchase of office equipment
NET CASH USED IN INVESTMENT ACTIVITIES
FINANCING ACTIVITIES:
Proceeds (Payment) of loan payable
Proceeds from short term loan	9,395	104,734
Net proceeds from issuance of common stock
NET CASH PROVIDED BY FINANCING ACTIVITIES	9,395	104,734
INCREASE (DECREASE) IN CASH	(869)	(85,770)
CASH-BEGINNING OF PERIOD	1,048	96,198
CASH-END OF PERIOD	179	10,428
Supplemental disclosures of cash flow information:
Interest		$ 21,052
Taxes

ORGANIZATION AND NATURE OF OPER

ORGANIZATION AND NATURE OF OPERATIONS	3 Months Ended
ORGANIZATION AND NATURE OF OPERATIONS	Mar. 31, 2023
Accounting Policies [Abstract]
ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1. ORGANIZATION AND NATURE OF OPERATIONS Business description The financial statements presented are those of Sentient Brands Holdings Inc. (the “Company”). The Company was incorporated under the laws of the State of California on March 22, 2004, and until October 2016, the Company was in the business of media advertising and acquiring high-end computer and networking equipment from resellers and end-users and then reselling this equipment at discounted prices. The Company is currently in the business of product development and brand management with a focus on building innovative brands in the Luxury and Premium Market space. The Company has a Direct-to Consumer business model focusing on the integration of CBD, wellness and beauty for conscious consumers. The Company incorporates an omnichannel approach in its marketing strategies to ensure that its products are accessible across both digital and retail channels. The Company develops Lifestyle Brands with carefully thought-out ingredients, packaging, fragrance and design. The Company’s leadership team has extensive experience in building world-class brands such as Hugo Boss, Victoria’s Secret, Versace, and Bath & Body Works. The Company is focused on two key market segments targeting: wellness and responsible luxury, which the Company believes represent unique opportunities for its Oeuvre product line. The Company intends to leverage its in-house innovation capabilities to launch new products that “disrupt” adjacent product categories. The Company plans to grow by leveraging its deep connections within its existing network and attract consumers through increased brand awareness and investing in unique social media marketing. The Company’s goal is to create customer experiences that have sustainable resonance with consumers and consistently implement strategies that result in long-term profit growth. During the third quarter of 2022, the Company launched an M&A strategy to identify high-margin, revenue generating businesses within above-average growth potential industry sectors as potential acquisition targets. On December 9, 2020, the Company filed a Certificate of Amendment of Articles of Incorporation (the “Certificate”) with the State of California to (i) effect a forward stock split of its outstanding shares of common stock at a ratio of 7 for 1 500,000,000 In connection with the above, the Company filed an Issuer Company-Related Action Notification Form with the Financial Industry Regulatory Authority. The Forward Stock Split and the Name Change was implemented by FINRA on March 2, 2021. Our symbol on OTC Markets was INTBD for 20 business days from March 2, 2021 (the “Notification Period”). Our new CUSIP number is 81728V 102. As a result of the name change, our symbol was changed to “SNBH” following the Notification Period. All share and per share information has been retroactively adjusted to reflect this forward stock split. In addition, on January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters’ rights were exercised by any of the Company’s stockholders in connection with the migratory merger. Following the consummation of the migratory merger, the articles of incorporation and bylaws of the Nevada corporation that was newly-created as a wholly owned subsidiary of the Company became the articles of incorporation and bylaws for the surviving entity in the migratory merger. Basis of Presentation These interim consolidated financial statements of the Company and its subsidiaries are unaudited. In the opinion of management, all adjustments (consisting of normal recurring accruals) and disclosures necessary for a fair presentation of these interim condensed consolidated financial statements have been included. The results reported in the unaudited condensed consolidated financial statements for any interim periods are not necessarily indicative of the results that may be reported for the entire year. The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission and do not include all information and footnotes necessary for a complete presentation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”). The Company’s unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. Certain information and footnote disclosures normally included in the annual consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022, filed with the Securities and Exchange Commission on April 17, 2023. Going concern The Company currently has limited operations. These unaudited consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the accompanying unaudited consolidated financial statements, the Company had an accumulated deficit of $ 3,131,491 75,845 10,264 The accompanying unaudited condensed consolidated financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Mar. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SIGNIFICANT ACCOUNTING POLICIES Uses of estimates in the preparation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates. Reclassifications Certain reclassifications have been made to the 2022 presentation to make them consistent with 2023 . Cash The Company considers all short-term highly liquid investments with an original maturity date of purchase of three months or less to be cash equivalents. Revenue Recognition During the three months ended March 31, 2023 and 2022, our revenue recognition policy was in accordance with ASC 606, “Revenue from Contracts with Customers”, which requires the recognition of sales following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation. Net loss per common share – basic and diluted Authoritative guidance on Earnings per Share requires dual presentation of basic and diluted earnings or loss per share (“EPS”) for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution; diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect is to reduce a loss or increase earnings per share. Stock-based compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. During the three months ended March 31, 2023, and 2022, there were no Fair value of financial instruments We value our financial assets and liabilities on a recurring basis using the fair value hierarchy established in Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. ASC 820 describes three levels of inputs that may be used to measure fair value, as follows: Level 1 input, which include quoted prices in active markets for identical assets or liabilities. Level 2 inputs, which include observable inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability; and Level 3 inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, as well as significant management judgment or estimation. Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21 Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold, and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell. Recently Issued and Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

INVENTORIES

INVENTORIES	3 Months Ended
INVENTORIES	Mar. 31, 2023
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 3. INVENTORIES Inventories are stated at the lower of cost and net realizable value. Cost is determined using the moving average method and net realizable value is the estimated selling price less costs of disposal in the ordinary course of business. The cost of inventories includes direct costs plus shipping and packaging materials. As of March 31, 2023 and December 31, 2022, Company product inventories valued at approximately $ 232,434 238,016 respectively were primarily contained in our storage and fulfilment center located in Fairfield, NJ.

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	3 Months Ended
CONVERTIBLE NOTES PAYABLE	Mar. 31, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 4. CONVERTIBLE NOTES PAYABLE Since the change of control of the Company in May 2018, the Company received advances from Pure Energy 714 LLC, an unaffiliated entity, totaling $ 240,803 70,757 4 0.05 170,046 11,321 10,614 On December 2, 2020, we issued a promissory note to an accredited investor in consideration for $ 50,000 10 400,000 0.10 1,000,000 0.20 27,500 22,500 3,562 3,000 On December 3, 2020, we issued a convertible debenture to an accredited investor in consideration for $ 50,000 10 400,000 0.10 120 11,667 10,417 On April 27, 2021 (the “Issuance Date”), the Company entered into a Securities Purchase Agreement with an accredited investor (the “April 2021 Investor”) providing for the sale by the Company to the April 2021 Investor of a 10 315,789 15,789 300,000 0.40 0.60 21,052 315,789 August 21, 2023 52,631 44,736 On November 18, 2021 (the “Issuance Date”), the Company entered into a Securities Purchase Agreement with an accredited investor (the “November 2021 Investor”) providing for the sale by the Company to the November 2021 Investor of a 10 400,000 5,000 395,000 666,667 0.45 400,000 64,033 54,033

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
NOTES PAYABLE	Mar. 31, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5. NOTES PAYABLE On January 3, 2020, specific terms were reached between the Company and Pure Energy 714 LLC on the remaining $ 170,046 12 default interest of 3 20,000 150,046 10,000 58,518 54,017 During 2021, 2022 and the first three months of 2023, the Company received proceeds from various loans from Adriatic Advisors LLC. At March 31, 2023 and December 31, 2022, the Company had $ 369,746 332,825 0.05 57,019 41,411

STOCKHOLDERS_ (DEFICIENCY)

STOCKHOLDERS’ (DEFICIENCY)	3 Months Ended
STOCKHOLDERS’ (DEFICIENCY)	Mar. 31, 2023
Equity [Abstract]
STOCKHOLDERS’ (DEFICIENCY)	NOTE 6. STOCKHOLDERS’ (DEFICIENCY) Preferred stock The Company is authorized to issue 25,000,000 .001 1,000,000 For five years from the date of issuance, the Series B Preferred Stock shall have the number of votes equal to fifty-one percent (51%) of the cumulative total vote of all classes of stock of the Corporation, common or preferred, whether such other class of stock is voting as a single class or the other classes of stock are voting together as a single group, and with respect to such vote, such holder shall have full voting rights and powers equal to the voting rights and powers of the holders of Common Stock, or any other class of preferred stock, and shall be entitled to notice of any stockholders’ meeting in accordance with the bylaws of the Corporation, and shall be entitled to vote, together with holders of Common Stock and any class of preferred stock entitled to vote, with respect to any question upon which holders of Common Stock or any class of preferred stock have the right to vote. After five years, the Series B Preferred Stock shall automatically, and without further action by the Corporation, be cancelled and void, and may not be reissued. Common stock On January 29, 2021, the Company, merged with and into its wholly owned subsidiary, Sentient Brands Holdings Inc., a Nevada corporation, pursuant to an Agreement and Plan of Merger between Sentient Brands Holdings Inc., a California corporation, and Sentient Brands Holdings Inc., a Nevada corporation. Sentient Brands Holdings Inc., a Nevada corporation, continued as the surviving entity of the migratory merger. Pursuant to the migratory merger, the Company changed its state of incorporation from California to Nevada and each share of its common stock converted into one share of common stock of the surviving entity in the migratory merger. No dissenters’ rights were exercised by any of the Company’s stockholders in connection with the migratory merger. On January 5, 2023, the Company issued 771,242 59,000 On January 5, 2023, the Company issued 888,889 68,000 On January 5, 2023, the Company issued 500,000 13,900 There were no other issuances of common stock during the three months ended March 31, 2023. On August 16, 2022, the Company entered into a Settlement and Release Agreement with Anthony L.G., PLLC (“ALG”) and Laura Anthony, Esq. (“LA”) pursuant to which ALG agreed to forgive $ 23,182 400,000 On August 30, 2022, the Company entered into a Consulting Agreement with a contractor to provide investor relation services in exchange for 100,000 There were no other issuances of common stock during the year ended December 31, 2022. On March 3, 2021, the Company implemented a forward stock split its outstanding shares of common stock at a ratio of 7 for 1 500,000,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
COMMITMENTS AND CONTINGENCIES	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7. COMMITMENTS AND CONTINGENCIES On December 26, 2019, the Company entered into an Employment Agreement (the “Furlan Agreement”) with George Furlan pursuant to which Mr. Furlan was appointed as the Company’s Chief Executive Officer. The Furlan Agreement provides for a base salary of $60,000 per year with such base salary being increased to $ 120,000 718,403 On January 8, 2020, the Company entered into an Executive Consulting Agreement (the “Mansour Agreement”) with James Mansour pursuant to which Mr. Mansour was appointed as an Executive Consultant. The Mansour Agreement provides for a base salary of $ 60,000 718,403

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 8. SUBSEQUENT EVENTS Through May 15, 2023, the Company received short term loans (collectively, the “Loans”) from an accredited investor in the aggregate amount of $ 13,400 The Company has evaluated subsequent events for recognition and disclosure through May 17, 2023, which is the date the financial statements were available to be issued. No other matters were identified affecting the accompanying financial statements and related disclosures.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Mar. 31, 2023
Accounting Policies [Abstract]
Uses of estimates in the preparation of financial statements	Uses of estimates in the preparation of financial statements The preparation of financial statements in conformity with generally accepted accounting principles accepted in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period. Actual results could differ from those estimates.
Reclassifications	Reclassifications Certain reclassifications have been made to the 2022 presentation to make them consistent with 2023 .
Cash	Cash The Company considers all short-term highly liquid investments with an original maturity date of purchase of three months or less to be cash equivalents.
Revenue Recognition	Revenue Recognition During the three months ended March 31, 2023 and 2022, our revenue recognition policy was in accordance with ASC 606, “Revenue from Contracts with Customers”, which requires the recognition of sales following five steps: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the entity satisfies a performance obligation.
Net loss per common share – basic and diluted	Net loss per common share – basic and diluted Authoritative guidance on Earnings per Share requires dual presentation of basic and diluted earnings or loss per share (“EPS”) for all entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution; diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic loss per share is computed by dividing net loss applicable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if dilutive securities and other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the Company, unless the effect is to reduce a loss or increase earnings per share.
Stock-based compensation	Stock-based compensation In accordance with ASC No. 718, Compensation – Stock Compensation (“ASC 718”), the Company measures the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. During the three months ended March 31, 2023, and 2022, there were no
Fair value of financial instruments	Fair value of financial instruments We value our financial assets and liabilities on a recurring basis using the fair value hierarchy established in Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures. ASC 820 describes three levels of inputs that may be used to measure fair value, as follows: Level 1 input, which include quoted prices in active markets for identical assets or liabilities. Level 2 inputs, which include observable inputs other than Level 1 inputs, such as quoted prices for similar assets or liabilities; quoted prices for identical or similar assets or liabilities in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the asset or liability; and Level 3 inputs, which include unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the underlying asset or liability. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, as well as significant management judgment or estimation.
Income Taxes	Income Taxes Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The U.S. federal income tax rate is 21
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets and certain identifiable intangible assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability is based on an estimate of undiscounted future cash flows resulting from the use of the asset and its eventual disposition. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold, and use is based on the fair value of the asset. Long-lived assets and certain identifiable intangible assets to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.
Recently Issued and Adopted Accounting Standards	Recently Issued and Adopted Accounting Standards From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations, and cash flows when implemented.

ORGANIZATION AND NATURE OF OP_2

ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)		3 Months Ended
	Dec. 09, 2020	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Accounting Policies [Abstract]
Forward Stock Split	7 for 1
Common stock, shares authorized	500,000,000	500,000,000		500,000,000
Accumulated deficit		$ 3,131,491		$ 3,055,646
Net loss		75,845	$ 217,831
Net cash flow used in operating activities		$ 10,264	$ 190,504

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accounting Policies [Abstract]
Stock-based compensation	$ 0	$ 0
Effective federal income tax rate	21%

INVENTORIES (Details Narrative)

INVENTORIES (Details Narrative) - USD ($)	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventories	$ 232,434	$ 238,016

CONVERTIBLE NOTES PAYABLE (Deta

CONVERTIBLE NOTES PAYABLE (Details Narrative) - USD ($)

1 Months Ended

3 Months Ended

Aug. 15, 2022

Nov. 18, 2021

Apr. 27, 2021

Dec. 03, 2020

Dec. 02, 2020

Jan. 03, 2020

Nov. 29, 2021

Mar. 31, 2023

Mar. 31, 2022

Dec. 31, 2022

Mar. 15, 2019

May 31, 2018

Debt Instrument [Line Items]

Convertible Notes Payable

$ 859,047

$ 886,547

Legal fees

$ 25,900

$ 95,640

Accredited Investor [Member]

Debt Instrument [Line Items]

Interest rate

10%

Accrued interest

10,417

Principal amount

$ 50,000

Common stock purchase warrant

400,000

Warrant exercise price

$ 0.10

Conversion rate

120%

Convertible Notes Payable [Member] | Pure Energy 714 L L C [Member]

Debt Instrument [Line Items]

Convertible Notes Payable

$ 70,757

$ 240,803

Interest rate

Conversion price

$ 0.05

Unsecured demand note

$ 170,046

Accrued interest

$ 11,321

10,614

Promissory Note [Member]

Debt Instrument [Line Items]

Accrued interest

11,667

Promissory Note [Member] | Accredited Investor [Member]

Debt Instrument [Line Items]

Convertible Notes Payable

$ 22,500

Interest rate

10%

Accrued interest

3,562

3,000

Principal amount

$ 50,000

Common stock purchase warrant

400,000

Warrant exercise price

$ 0.10

Equity financing

$ 1,000,000

Share price

$ 0.20

Repayment of debt

$ 27,500

Senior Secured Convertible Promissory Note [Member] | Accredited Investor [Member] | Securities Purchase Agreement [Member]

Debt Instrument [Line Items]

Interest rate

10%

Conversion price

$ 0.40

Accrued interest

52,631

44,736

Principal amount

$ 315,789

Warrant exercise price

$ 0.60

Original Issue Discount

$ 15,789

Proceeds from financing

300,000

Monthly interest paid

$ 21,052

Maturity date

Aug. 21, 2023

Senior Secured Convertible Promissory Note 1 [Member] | Accredited Investor [Member] | Securities Purchase Agreement [Member]

Debt Instrument [Line Items]

Interest rate

10%

Accrued interest

$ 64,033

$ 54,033

Principal amount

$ 400,000

Common stock purchase warrant

666,667

Warrant exercise price

$ 0.45

Proceeds from financing

$ 395,000

Legal fees

$ 5,000

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)		1 Months Ended
NOTES PAYABLE (Details Narrative) - USD ($)	Jan. 03, 2021	Jan. 17, 2020	Mar. 31, 2023	Dec. 31, 2022	Mar. 16, 2021	Jan. 03, 2020
Adriatic Advisors L L C [Member]
Debt Instrument [Line Items]
Accrued interest			$ 57,019	$ 41,411
Due to related party			$ 369,746	332,825
Conversion price			$ 0.05
Unsecured Demand Note [Member]
Debt Instrument [Line Items]
Principal amount						$ 170,046
Interest rate	12%	3%
Repayment of debt		$ 20,000
Principal outstanding		$ 150,046			$ 10,000
Accrued interest			$ 58,518	$ 54,017

STOCKHOLDERS_ (DEFICIENCY) (Det

STOCKHOLDERS’ (DEFICIENCY) (Details Narrative) - USD ($)					3 Months Ended
STOCKHOLDERS’ (DEFICIENCY) (Details Narrative) - USD ($)	Jan. 05, 2023	Aug. 30, 2022	Aug. 16, 2022	Mar. 03, 2021	Mar. 31, 2023	Dec. 31, 2022	Dec. 09, 2020
Class of Stock [Line Items]
Preferred stock, share authorized					25,000,000	25,000,000
Preferred Stock, Par or Stated Value Per Share					$ 0.001	$ 0.001
Preferred stock, shares issued					1,000,000	1,000,000
Preferred stock, shares outstanding					1,000,000	1,000,000
Common stock issued for services					$ 13,900
Forward stock split				7 for 1
Common stock, shares authorized					500,000,000	500,000,000	500,000,000
Common Stock [Member]
Class of Stock [Line Items]
Common stock issued for services					$ 500
Number of shares issued for services					500,000
Common stock, shares authorized				500,000,000
Chief Executive Officer [Member]
Class of Stock [Line Items]
Number of shares issued	500,000
Common stock issued for services					$ 13,900
Contractors [Member]
Class of Stock [Line Items]
Stock issued for settlement, shares	888,889
Stock issued for settlement, value	$ 68,000
Settlement And Release Agreement [Member]
Class of Stock [Line Items]
Debt Amount			$ 23,182
Sale of stock for consideration, shares			400,000
Consulting Agreement [Member]
Class of Stock [Line Items]
Number of shares issued for services		100,000
Mr Furlan [Member] \| Employment Agreement [Member]
Class of Stock [Line Items]
Stock issued for settlement, shares	771,242
Stock issued for settlement, value	$ 59,000
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Par or Stated Value Per Share					$ 0.001	$ 0.001
Preferred stock, shares issued					1,000,000	1,000,000
Preferred stock, shares outstanding					1,000,000	1,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jan. 08, 2020	Dec. 26, 2019
Furlan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Base salary		$ 120,000
Number of restricted stock issued		718,403
Mansour Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Base salary	$ 60,000
Number of restricted stock issued	718,403

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative)	May 15, 2023 USD ($)
Adriatic Advisors [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Proceeds from short term loan	$ 13,400